Financial Law WP-PR-MON-FL

Scope of the lecture:
1. Tax law: general principles of the income taxation, Polish income taxes, federal income taxation in the United States, tax law of the European Union, basic international tax law, value added tax, excise tax, sales tax, real estate tax, agricultural tax.

2. General issues of financial law, including basic terms of public finances, the scope of public finances, functions of public finances, selected regulations of the Polish Public Finance Act (scope of Public Finance Act, public means, public debt, deficit, surplus and legal form of entities in budgetary economics).

3. Outline of budgetary law of Republic of Poland, United States and the European Union.

(in Polish) E-Learning

Term 2024/25_Z:

(in Polish) E-Learning (pełny kurs) z podziałem na grupy

Term 2023/24_Z:

(in Polish) E-Learning (pełny kurs) z podziałem na grupy

Term 2019/20_L:

(in Polish) E-Learning z podziałem na grupy

Term 2025/26_Z:

(in Polish) E-Learning (pełny kurs) z podziałem na grupy

(in Polish) Grupa przedmiotów ogólnouczenianych

(in Polish) nie dotyczy

Subject level

elementary

Learning outcome code/codes

LO 1: the student is able to understand and define the main institutions of public finance and financial law LO 2: the student knows the main sources of financial law, is able to use them as well as classify them LO 3: the student understands the relationships which exist between financial law and other areas of law, understands the relationships and correlations between the functioning of financial law and the economy LO 4: the student is able to understand and characterize the methods of interpreting financial regulations, understands the role of judicial precedences in shaping the norms of financial law LO 5: the student is able to independently broaden his or hers knowledge of financial law and understands main practical aspects of the functioning of financial law

Type of subject

obligatory

Preliminary Requirements

Command of the English language sufficient from the point of view of understanding subject matter with the assistance of the lecturer.

Course coordinators

Mateusz Tchórzewski

Assessment criteria

Evaluation criteria: in class discussions, attendance, in-class essay.

Teaching methods: lecture, discussions with students on previously appointed topics, analysis of relevant legal acts, literature and court rulings, case studies.

Bibliography

OECD (2015), Model Tax Convention on Income and on Capital 2014 (Full Version), OECD Publishing, Paris.
Federal Taxation of Corporations and Shareholders, Boris I. Bittker, James S. Eustice, Thomson Reuters, Thomson Reuters 2014.
Federal Income Taxation of Individuals, Boris I. Bittker, Martin J. McMahon, Lawrence A. Zelenak , Thomson Reuters 2013.
Introduction to European Tax Law, Michael Lang, Pasquale Pistone, Josef Schuch, Claus Staringer, Spiramus Press Ltd, 2013.
Prawo finansów publicznych, Zapadka Piotr, Mikos-Sitek Agnieszka , C.H. Beck 2014.
Prawo instytucjonalne Unii Europejskiej, Maria Magdalena Kenig-Witkowska, Adam Łazowski, Rudolf Ostrihansky, C.H. Beck 2015.

Additional information

Additional information (registration calendar, class conductors, localization and schedules of classes), might be available in the USOSweb system:

Description of WP-PR-MON-FL in USOSweb